The public Administration as the guardian of compensation management system: a key issue to be resolved

Abstract

In the compensation system, the public Administration has a key role as it must control and supervise the actions carried out by the Compensation Board. This entity is born on the heart of the urban law and has economic and tax implications, providing economic and financial information and generating a tax impact for its management. The objective of this paper is to fill a gap in economic-financial statement, proposing how has to reflect in the areas of tax law and commercial law the creation of this entity, responding to the control that the public Administration should make.

Keywords:

Public Administration, urban compensation system, collaborating urbanistic entity, economic and financial information, tax implications